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The influence of ownership structure and political connections on tax avoidance in Indonesia
16 references·0 citing·42 second hop
The influence of ownership structure and political connections on tax avoidance in Indonesia (2024)The influence of ownership structure and …The Effect of Sales Growth, Responsibility, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables (2022)The Effect of Sales Growth, R…Pengaruh Manajemen Laba, Leverage Dan Fasilitas Penurunan Tarif Pajak Penghasilan Terhadap Penghindaran Pajak (2022)Pengaruh Manajemen Laba, Leve…The influence factors of tax avoidance in Indonesia (2021)The influence factors of tax …structure of company ownership and tax avoidance in Indonesia (2021)structure of company ownershi…PENGARUH TRANSFER PRICING, KEPEMILIKAN ASING, KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (2021)PENGARUH TRANSFER PRICING, KE…Kepemilikan Saham Asing, Dewan Komisaris Asing dan Direksi Asing Terhadap Penghindaran Pajak di Indonesia (2021)Kepemilikan Saham Asing, Dewa…The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan (2020)The impact of ownership struc…Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2018 (2020)Pengaruh Profitabilitas, Leve…PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MAKANAN DAN MINUMAN (2020)PENGARUH LIKUIDITAS DAN LEVER…Pengaruh Koneksi Politik terhadap Penghindaran Pajak (2020)Pengaruh Koneksi Politik terh…PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (2020)PENGARUH KARAKTERISTIK CEO, K…PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (2020)PENGARUH CORPORATE SOCIAL RES…Analisis Profitabilitas, Leverage, Pertumbuhan Penjualan Dan Kepemilikan Keluarga Terhadap Penghindaran Pajak (2020)Analisis Profitabilitas, Leve…Tax avoidance in family firms: Evidence from large private firms (2019)Tax avoidance in family firms…Agency costs and tax planning when the government is a major Shareholder (2018)Agency costs and tax planning…Teori Portofolio dan Analisis Investasi (2010)Teori Portofolio dan Analisis…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Limited-Dependent and Qualitative Variables in Econometrics (1983)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)The taxman cometh: Does tax uncertainty affect corporate cash holdings? (2017)The impact of corporate governance on corporate tax avoidance—A literature review (2019)Do ESG ratings promote corporate green innovation? A quasi-natural experiment based on SynTao Green Finance's ESG ratings (2023)Separation of Ownership and Control (1983)Do family firms engage in less tax avoidance than non-family firms? The corporate opacity perspective (2021)Econometric Analysis of Panel Data (2021)Corporate tax avoidance: a systematic literature review and future research directions (2023)Environmental performance and corporate tax avoidance: Greenwashing policy or eco-responsibility? The moderating role of ownership structure (2023)PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN KARAKTERISTIK EKSEKUTIF PADA TAX AVOIDANCE PERUSAHAAN MANUFAKTUR (2014)PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN, DAN DIMENSI TATA KELOLA PERUSAHAAN YANG BAIK PADA TAX AVOIDANCE DI BURSA EFEK INDONESIA (2014)PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012 (2017)Pengaruh Good Corporate Governance Terhadap Tax Avoidance (2022)The Effect Of Leverage, Capital Intensity, And Sales Growth On Tax Avoidance With Independent Commissioners As Moderating Variables (Empirical Study On Manufacturing Companies Listed On The Indonesia Stock Exchange In 2017-2020) (2022)Institutional Ownership, Tax Planning And Tax Avoidance Effect On Firm Value (2023)PENGARUH KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (TAXAVOIDANCE) (2012)PENGARUH KOMITE AUDIT, PROPORSI KOMISARIS INDEPENDEN, DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (2016)ANALISIS LAPORAN KEUANGAN (2021)LIQUIDITY, LEVERAGE, TAX AVOIDANCE: THE MODERATING ROLE OF FIRM SIZE (2022)The nexus of tax avoidance and firms characteristics – does board gender diversity have a role? Evidence from an emerging economy (2024)Higher market valuation of companies with a small board of directors (1996)Corporate tax avoidance and high-powered incentives (2005)A review of tax research (2010)The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable (2021)Capital structure decisions and environmental, social and governance performance: insights from Jordan (2022)The mediating role of carbon emissions in the relationship between the board attributes and ESG performance: European evidence (2023)International Corporate Tax Avoidance Practices: Evidence from Australian Firms (2012)Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy (2015)Pengaruh Pengungkapan Corporate Social Responsibility, Leverage, Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak (2019)KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DEVIDEN DAN KEBIJAKAN HUTANG ANALISIS TERHADAP NILAI PERUSAHAAN (2012)PENGARUH PROFITABILITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (2018)Pengaruh Return on Assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015 (2018)PENGARUH LEVERAGE, CAPITAL INTENSITY, KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (2021)Pengaruh kepemilikan instutional, capital intensity dan inventory intensity terhadap Tax Avoidance (2022)PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (2022)PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK (2023)PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (2023)The Effect of CEO Tenure, Capital Intensity, and Firm Size On Tax Avoidance (2021)The Impact of CEO Narcissism Behavior on Firm Performance through Earnings Management (2021)Pengaruh Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Tax Avoidance (2023)
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References

  • 2010Teori Portofolio dan Analisis Investasi1,393 cited
  • 2018Agency costs and tax planning when the government is a major Shareholder421 cited
  • 2020The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan144 cited
  • 2019Tax avoidance in family firms: Evidence from large private firms82 cited
  • 2020Analisis Profitabilitas, Leverage, Pertumbuhan Penjualan Dan Kepemilikan Keluarga Terhadap Penghindaran Pajak77 cited
  • 2020PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK75 cited
  • 2020Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-201856 cited
  • 2020PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MAKANAN DAN MINUMAN46 cited
  • 2020PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK33 cited
  • 2021PENGARUH TRANSFER PRICING, KEPEMILIKAN ASING, KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI23 cited
  • 2021structure of company ownership and tax avoidance in Indonesia22 cited
  • 2021The influence factors of tax avoidance in Indonesia20 cited
  • 2020Pengaruh Koneksi Politik terhadap Penghindaran Pajak

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18 cited
  • 2022The Effect of Sales Growth, Responsibility, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables15 cited
  • 2022Pengaruh Manajemen Laba, Leverage Dan Fasilitas Penurunan Tarif Pajak Penghasilan Terhadap Penghindaran Pajak15 cited
  • 2021Kepemilikan Saham Asing, Dewan Komisaris Asing dan Direksi Asing Terhadap Penghindaran Pajak di Indonesia14 cited
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